Melacak Pengendalian Internal dalam Pengembangan Bisnis UMKM
Keywords:
Internal Control, Business Development, MSMEsAbstract
This study aims to elaborate on the importance of internal control in the development of Micro, Small and Medium Enterprises (MSMEs). The management of MSMEs in Indonesia still has several obstacles such as marketing, knowledge, financing and internal control. However, in the context of MSMEs, the aspect of internal control has not been the main focus. In fact, internal control has a strategic function in terms of supervision so that MSME businesses avoid fraudulent practices. Internal control can create MSMEs to grow and compete with competitors. Lack of knowledge and competence is still the main obstacle in implementing internal control for MSMEs. This study uses a descriptive qualitative approach with in-depth interview techniques according to the research topic. This study uses a case study of the Outschool Store MSME in Denpasar Bali. The results of this study found that internal control can form a good business mentality for MSME actors and make MSME owners easily make future business decisions, especially in developing MSME businesses.
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